Identificar y analizar problemáticas en el impuesto de industria y comercio para proponer alternativas que mejoren la eficiencia del sistema tributario

Abstract

This research focuses on the problems associated with Colombia's industry and commerce tax to make concrete proposals to simplify and optimize its determination, presentation, and collection. The study focuses on the comprehensive diagnosis of the tax in large municipalities of the country, which consists of a comparative analysis of the fiscal and legal frameworks, evaluation of municipal tax portals, and the application of surveys to know the perception of the tax system of taxpayers and people involved in compliance with tax obligations. The descriptive and explanatory research analyzes the industry and commerce tax (ICA by your letter in Spanish) through a documentary review of the legal framework and tax practices. The results show remarkable similarities in the regulations related to the main elements of the ICA, with some differences in tax regimes. At the same time, there are significant differences in rates, withholding and self-withholding systems, and other aspects of each municipality's management and fiscal mechanisms. The discussion addresses the need to simplify the regulatory framework and strengthen the administrative capacity of municipal tax administrations. As a result, various actions are proposed to improve the efficiency and transparency of the tax system, optimize tax administration, and facilitate compliance by taxpayers, seeking to reduce costs and increase revenue for local administrations.